Section 636(7) in Rules under the United Provinces Excise Act, 1910
(7)Should the rate of duty in the importing State be lower than that in force in Uttar Pradesh, exporter shall be entitled to a refund of the difference in duty. If the duty has been prepaid in the State of import at the rate in force at the time of issuing import permit, the exporter shall be entitled to a refund of duty deposited by him in the state of export on verification of the claim by the Excise Inspector in-charge of the distillery on the basis of export passes in Form F.L. 23 duly countersigned by the Chief Revenue Authority of the State or Union Territory of import or the officer appointed in this behalf in token of receipt of the consignment of Indian-made foreign liquor.
